GST – States – 43/2018 – State Tax – Dated:- 10-9-2018 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 43/2018 – State Tax Dated:10th September, 2018 NOTIFICATION In exercise of the powers conferred by section 148 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (hereafter in this notification referred to as the said Act), and in supercession of – (i) Notification No. 57/2017 – State Tax dated 15th November, 2017 published in the Gazette of Sikkim; (ii) Notification No. 17/2018 – State Tax dated 28th March, 2018 published in the Gazette of Sikkim ; and (iii)Notification No. 33/2018 – State Tax dated 10th August, 2018 published in the Gazette of Sikkim, except as respects th
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he said Table, namely:- Table Sl. No. Quarter for which details in FORM GSTR-1 are furnished Time period for furnishing details in FORM GSTR-1 (1) (2) (3) 1 July – September, 2017 31st October, 2018 2 October – December, 2017 31st October, 2018 3 January – March, 2018 31st October, 2018 4 April – June, 2018 31st October, 2018 5 July – September, 2018 31st October, 2018 6 October – December, 2018 31st January, 2019 7 January – March, 2019 30th April, 2019 Provided that the details of outward supply of goods or services or both in FORM GSTR-1 for the quarter from July, 2018 to September, 2018 by- (i) registered persons in the State of Kerala; (ii) registered persons whose principal place of business is in Kodagu district in the State of Karna
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